Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1998)(62)ECC591
..... by the department against the appellate assistant commissioner's order, the appellate tribunal wislsl have no jurisdiction or power to enhance the assessment. further, to accept the construction placed by the counsel for the appellant on sub-sectionection 4a(1) would be really rendering sub-section (2) of section 39 otiose for even an ..... paper book no. 11) deposed that rebate or discount was not given directly by itc.wds gave rebate to selected prestigious outlets such as clubs, leading stores, railway institutes and consequently itc got prominent display space at those outlets. the practice of rebate was in force even in 1947 when s. misra joined itc. according ..... unavoidable non-loa prom, expenses as far as possible. hence regional trade disparities were fewer than earlier and were virtually split into four segments, namely, (a) bombay city, metro, ahmedabad, (b) pune, nagpur, (c) up-country and (d) tax free, e.g. goa. annexure i to a42 mentioned prices of various brands at different .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1998)(62)ECC631
..... construed the rule to mean that the parties, instead of leaving the dispute to the decision of the commissioner, could go to arbitration with his permission. on this construction, he held that where there are two procedures, one for every one and the other, if the disputants voluntarily agree to follow it, there would be no ..... ascertaining the true intention of the legislature which is the determining factor, and that must ultimately depend on the context." the following quotation from crawford "on the construction of statutes", at page 516, is also helpful in this connection: the question as to whether a statute is mandatory or directory depends upon the intent of ..... stated in the case of liverpool borough bank v. turner, where lord campbell, l.c., said : "no universal rule can be laid down for the construction of statutes, as to whether mandatory enactments shall be considered directory only or obligatory with an applied nullification for disobedience. it is the duty of courts of justice .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1999)(63)ECC709
..... intention when the statute was enacted.geep flashlight industries ltd. v. union of india and ors. 1985 (22) elt 3, where the goods are not marketable that principle of construction is not attracted. indian aluminium cables ltd. v. union of india and ors. . the question whether thermometers, lactomerters. syringes, eye-wash glasses and measuring glasses could be ..... according to their nature and import but also those things which the interpretation clause declares that they shall include. the word "include" is also susceptible to other constructions which it is unnecessary to go into.34. it was argued for the assessees that note 1 of chapter 23 is not exhaustive or restrictive in nature, but ..... referred to on the use of the word 'include as a word of extension is followed by these lines: but the word 'includes" is susceptible of another construction which may become imperative, if the context of the act is sufficient to show that it was not only merely employed for the purpose of adding to the .....
Tag this Judgment!Court : Delhi
Reported in : 1999VAD(Delhi)93; 81(1999)DLT122; 1999(50)DRJ656; ILR1999Delhi193; (1999)IILLJ1140Del
..... as to his legal rights. good faith as such provides no defense whatever to a claim based on tort. he also placed reliance on the judgment of emerald construction co. ltd v. lowthian 1966) ch.d. 1013 to show that intention includes reckless indifference. the defendant may not have the knowledge of the precise terms of ..... to induce them into breaking their contracts with the plaintiffs, they have given only instance concerning srinathji sales, a distributor of the plaintiffs' products at the ahmedabad railway station. it is alleged that a self serving letter from srinathji sales to the plaintiffs is sought to be relief upon. the correct facts are that the ..... had also mentioned that plaintiff no.3 had an agreement with one shrinathji sales for distribution of pepsi products in various long distance trains, emanating out of ahmedabad railway station. it is alleged that in march 1998, the officials of coke, approached the said distribution partner of pepsi and offered to pay an amount of rs .....
Tag this Judgment!Court : Delhi
Reported in : 2000IVAD(Delhi)342; 86(2000)DLT246
..... preliminary objection.79. mr. desai submitted that judgments cited on behalf of the respondents have neither been explained nor distinguished. mr. desai reiterates that the cases of dlf housing construction v. delhi municipal corporation, : air1976sc386 ; radhakrishnan aggarwal v. state of bihar, : [1977]3scr249 and express newspapers pvt. ltd. v. union of india, : ..... . on these consideration the government decided that the manufacture of arms and ammunition the production and control of atomic energy d the ownership and management of railway transport would be the exclusive monopoly of the central government. the establishment of a new undertakings in coal, iron and steel, aircraft manufacture, ship building ..... tied; that he could not be apprehended thereafter in spite of a search; and that the dead body of the deceased was found on the railway track with multiple injuries which indicated that he was run over by a passing train. the medical evidence comprising the testimony of the doctor who .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2000)(120)ELT472TriDel
..... in the certificate of registration, it shall also specify the type of the motor vehicle, being a type as the central government may, having regard to the design, construction and use of the motor vehicle, by notification specify; that in exercise of the powers conferred under section 41(4), the central government issued notification no. 436(e), ..... wheeled auto-rickshaws used for the purpose of transporting goods would not be autorickshaw as according to so 436(e), autorickshaw means a motor vehicle having three wheels constructed or adapted and used to carry not more than three passangers for hire or reward excluding the driver. further the definition of autorickshaw given in the said so ..... definition, clause of other statute. the definition of an expression in one act must not be imported into another. it would be a new terror in the construction of acts of parliament if we were required to limit a word to an unnatural sense because in some act which is not incorporated or referred to such an .....
Tag this Judgment!Court : Delhi
Reported in : (2001)165CTR(Del)298; [2001]250ITR369(Delhi)
..... regulation of marketing who is ex-officio secretary of the board when a market comcommittee has not been constituted or has not started functioning- (section 33(a)ii! inspection of construction works undertaken by market comcommittees (section 34k).(iii) suspension or cancellation of license by the director (section 35(2))(iii) payment of contribution to the board by every market comcommittee .....
Tag this Judgment!Court : Delhi
Reported in : 96(2002)DLT131
..... civil suit for declaration that she was the sole and absolute owner of the disputed wall and also for grant of permanent injunction restraining the respondent from raising any further construction in the suit property. on contest by the respondent the trial court framed the issues. the petitioner did not enter into the witness box herself. she examined her daughter ms .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (2002)83ITD577(Delhi)
..... made, the liability of the appellant for payment of tax does not get crystallised. on these submissions the learned counsel of the assessee placed reliance on the decisions in sequoia construction co, ltd. v.p.p. sun, ito (1985) 158 itr 496 (del); detecon indian project office v. ito (1994) 210 itr 260 (del); in case of mitsui & co. (it appeal .....
Tag this Judgment!Court : Delhi
Reported in : 2002IIIAD(Delhi)957; [2002]257ITR449(Delhi)
..... been mae by the income tax appellatetribunal, delhi bench 'd', delhi (hereinafter referred to as the 'tribunal') for itsopinion in relation to the following questions:-'1. whether on a proper construction of the deeddissolution could it be held that it was a case of retirement ofthe partner and not of the dissolution of the firm?2. whether on the facts and .....
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